home Finance Фінанси підприємств - Поддєрьогін А.М.

Фінанси підприємств - Поддєрьогін А.М.

8.3. ZNOS I AMORTIZATION OF THE BASIC FACES

Yak has already been told, it is possible to distinguish two visions of the main factors - phisical and moral.

Phyzic zonos - tse postepovy vtrata main leaks spizhivnosty vartosti in the process of exploitation, tobto suto material zonos ikh okremih elements. Фізичний знос залить від багатох factorів, zokrema: osoblivostey technologicheskogo process; Anchoring the service of the main assets; Кваліфікації робітників та їхнього ставлення до основних засобів у процесі використання, інтенсивності та умов їх використання. Розрізняють повний і частковий занос основних засобів.

Povnyi zasos peredachacho povnu zamіn znoshenih basic zasobiiv through novi kapitalna budivnytsko nik pridbannya novih basic zasobiv.

Private zoning is compensated for the capital repairs of the basic occupations.

Moral vigilance - the cost of the basic occupations of the inheritance of newborns, bilsh progressive and economically effective machines that are tired. Пояс досконаліших видів устаткавання з підвищеною продуктивністю роби економічно доцільною заміну діючих основних засобів іще до їх фізизи зносу.

Nesvoechasna zamіna morally the most important of the main vibronicheskih zabobіvі to bring up to that, соо соівартість підвищується, а якість знижується порівняно з продукцією, виготовленою on досконаліших machines та устаткаваніі.

Moral znos zmenshu vartіst the basic vibronicheskih zasobiiv through shorechennya suspilne neobhdnih vitrate on їх vidtvorennya. The sum of the accretive winter is characterized by the stan- dard of the main vibrotic spasms. Virahuvanniam z pervіsnoї (vіdnovlyuvanoї) vartosty basic vibronicheskih zabotov sumy znosu vysnachayayut zalishkova vartity of the basic vibronicheskih zasobiv.

Sv = [V (100-І)]: 100,

De Zv - Zalishkova vartity of the main vibrotic diseases;

В - відновлювальна (первісна) vartість the basic виробничих засобів;

I - degree of the main vibrotic diseases,%.

Sum of accrued depreciation to take care of the virginity of phizic zoning.

Amortization is a process of postpone postponement of varostyi basic vibronicheskih zadobiv і nemeterialnyh active in the uroahuvannyam vitrat on їх придбання, виготовлення або поліпшення згідно з norms of depreciation, establishment of legislative acts. Amortization of the vidrahuvannya included before the warehouse of vitovit vitot, but taken for the calculation of obodotkovuvanogo pribudku.

For a raunch of depreciation vіdrahuvan finance vitrati:

* On pridbannya basic zaobesv that intangible assets for virgin virichnichogo vikoristan, at the same time on the samostyne vigotovlenya main zaboob for vlasnih vyrrobnichih consumption (included in zitatami for vyplatu zabobitnoi pay pracitsnikam, yaki buli zanyati on vygotovlenny such basic zakobiv);

* На здійснення всіх видів ремонт, реконструкції, модернізації та інших способів поліпшення основних засобів.

Bezaposedno vidnosyatsya to the warehouse of vitovy vitrat zvіtnogo periodu:

* Vitrati on pridbannya basic zakobiv avo nematerialnyh active in the method їх on-off realizatsii іншим підприємствам chi використання such basic засобів at виробництві інших basic засобів, the recognition for такої реалізації;

* Koshti that vitrati on utriannya basic zasobiv, scho perebuvayut on conservatism.

Розмір амортизаційних відрахувань to lie in the balance sheet of the main property and norms of such vidrahuvan, and takozh vіd methodів їх нарахування.

Vidpodidno up to the legal legislation sub'ektam pidpriemnitskiy diyalnosti proponuetsya yak base for nahrauvannya amortization zastosovuvati zalishkova vartity of the basic vibroticheskih zasobiv, scorigovanu on sumu kapitalnogo repair ponad sumi, vidnesheni on vitrati vibrobitvva with the amendment to the index of inflyatsiya.

Pідприємства мають право самостійно застосовувати прискореної амортизації method. Zavshyaki prikorenіy amortization zmenuschuyut vtrati vіd morіnogo starіnnya prirodnikh vibrohnichih zasobіv.

The urgency of the fastened method of nahrauvannya amortization of the field in the tiem, sho without speed-fixing normative lines in the service of the main pozdіvі pіdpriemstvam allowed to stretch the two rockies to carry out depreciation in the growth of the rozmіrah, але з відповідним зниженням їх у наступні роки.

Unusually, the depreciation of the vidrahuvan znizhuyutsya rozmіr obodotkovuvanogo pributku, and ozhe, і size of the payment for the surplus. One-time zmenushyutsya pributok vіd realizatsії produktsnoї produkcii.

Sumi amortizatsii vidrahuvan zvіtnogo periodu viznachayutsya mnozhennyam norms of depreciation on balance vartit group of basic zabooby on the ear of the zvіtnogo period.

A = (Ba * H) / 100%,

De A - suma of amortization, VAT;

Ba - balance vartitost vidpovidnogo grupi the basic zabotiv on the ear of the zvitnogo period, UAH;

N - the rate of depreciation in the Vidrahuvan to the balance sheet of the dermatological group of the main occupations,%.

Zgіdno zchinnim legislation of Ukraine, the norms of depreciation vstanovlyulyutsya in vidosotkah to balansovo vartosty kozhnozhny groups of basic zabotov on the ear of the zvitnogo periodu in such rozmyrs.

For the calendar year

Group 1 - 5%

Group 2 - 25%

Groups of 3 - 15%

For the quarter

Group 1 - 1.25% (5: 4)

Group 2 - 6.25% (25: 4)

Group 3 - 3.75% (15: 4)

Balancing the group of basic zabotiv on the ear of the zvitnogo periodov rozrahovuyutsya for the formula:

Ba = Bs + Pa - Wa - Aa,

De Ba - the balance of the property of the group of basic occupations on the ear of the zvitnogo periodu;

Bz - balance weight of the group of the main pawns on the cob periode, whilst blowing the zvitnomu;

Pas - suma vitrate, incurred on pridbannya basic zadobiv, zdіysnennya kapitalnogo repair, reconstruction, modernizatsiya and інші поліпшення of the basic засобів in the course of period, scho by blowing the zvіtnomu;

Va - vartіst vivendoї zekslpolatatsії vіdpovіdії groups of the basic засобів in the course of a period, whіch changing the zvіtnomu;

Aa - suma amortizatsiynyh vidrahuvan, narashovanyh u period, scho blowing zvyotnomu.

Z the imposed word viplivaє, vio vitrati on pridbannya basic zobіshyu zbіlshyt balance weight vіdpііdіії groups of transport and і insurance payments, and аs tоожіні витрат, incurred in зв'язку з such придбанням, без урахування плаченого податку на додану ватість, підприємство зареєстроване як платник Such a payment.

At razvidennya zekspluatatsiї okremih ob'ektiv the basic zadobiv grupi І u zvjazyku їх we will sell balance vartіst the groups I to change on a balance sheet balance of such obekta. Suma perevischennaya virchki vіd sale over balance vartіstyu okremih ob'ektiv the basic zabobіv grupi І ta nemeterіnyh vistivіv ocretetsyatsya up to the gross income, and the sum of the balancing of the balance against the virus in such a sale is included up to the gross vitrite of consumption.

At the time of the implementation of the basic operations of the groups 2 and 3, in order to sell the balance sheet of the group, it is necessary to change the sale of such basic assets. Yaksho sumo varosty basic zasobiv dorivnyuyo abo translate the balance varthip vidpіdnogo grupi, її balance vartiv pririvnyuetsya to zero, and sumo perevischennya include up to the gross income pidpriemstva vidpіdnogo periodu.

At the time of the implementation of the exploitation of the obverse of the basic burial of the group, I have a loss of life in the yogic lands, repair, reconstruction of the conservatism of the property. The Ministry of Finance of Ukraine has a balance sheet for such an asset for the depreciation of the company to be reduced to zero. At tsiomu vnutrizatsiyni vidrahuvannya not nahachuyvatsya.

In razі vivedennya s ekspluatatsії okremih mainly zasobіv Group 2 i W y s zv'yazku їh lіkvіdatsієyu, kapіtalnim repair, rekonstruktsієyu, modernіzatsієyu that konservatsієyu s rіshennya pіdpriєmstva abo Kabіnetu Mіnіstrіv Ukraine carrying vartіst group not zmіnyuєtsya. Uvedennya such basic zasobliv in the exploitation of the capital repair, reconstruction and modernization of the balance of the property of the group of the main loans to the sum of vitrates, which are caused by robots.

Yakscho pіdpriєmstvo priymaє rіshennya about lіkvіdatsіyu okremogo ob'єkta mainly zasobіv groupies I, carrying vartіst such ob'єkta not vіdnositsya to gross vitrat i vіdshkodovuєtsya for rakhunok Vlasnyi Jerel pіdpriєmstva.

Naryahuvannya amortization of vidrahuvan let it be possible to viznachit takchnu vartit not znoshenoї part of the main zasobiv, and takozh vartit tiєї їх parti, yaka vіdneshatsya v vyrobnitsu produkcii. One part of the nagromadzhuvan part of the financial resources for the approaching lock-up of the main facilities, yaki vibuvayut z vibrotic process through znoshennya.

Application 1.

The order viznachennya amortization vidrahuvan (vihіdnі danni is taken from Table 8.2).

The index of inflation for the 1999 рік became 108.3%. On the basis of the guidance given, it is necessary to exclude depreciation in the 1st quarter of 2000.

Слід зазначити, що індексація of basic vibronicheskih засобів станом на 01.01.2000 р. On підприємстві not be conducted, окільки індекс інфляції for 1999 р. Do not overload 110%. In addition, the balance sheet of the basic groups of the groups 1 is carried out for the skinny surroundings, sporudy, and it is important to balance the balance in the group by group.

1. Viznachaemo balansovu vartіst the basic zasobіv grupi 1 pitom on 01.01.2000 p .:

Bs1 = 498.4 + 28.9 - 9.5 - 6.0 = 511.8 yew. UAH

2. Viznachaemo balansovuyu vartity the basic zabotiv grupi 2 pitom on 01.01.2000 p .:

Bz2 = 187.0 + 26.0 - 15.9 - 8.6 = 188.5 yew. UAH

3. Viznachaemo balansovuyu vartity the basic zasobіv grupi 3 pitom on 01.01.2000 p .:

B3 = 561.2 + 59.5 - 21.9 - 14.6 = 584.2 yew. UAH

4. Viznachaemo sumu amortizatsionnyh vidrahuvan for the 1 st quarter. 2000 p. For першої групи the basic засобів for the formula:

А1 = (Бз1 * Н) / 100%, звідси А1 = (511,8 * 1,25%) / 100% = 6.4 тис. UAH

5. Viznachaemo sumu amortizatsionnyh vidrahuvan for the 1 st quarter. 2000 p. For другоеї групи основних засобів:

A2 = (Bs2 * H) / 100%, A2 = (188.5 * 6.25%) / 100% = 11.8 yew. UAH

6. Viznachaemo sumu amortizatsionnyh vidrahuvan for the 1 st quarter. 2000 p. For the third group of basic pawns:

A3 = (B3 * H) / 100%, A3 = (584.2 * 3.75%) / 100% = 21.9 yew. UAH

Sumalna suma amortizatsionnyh vidrahuvan for the first quarter of 2000 p. It is 40.1 thousand cubic meters. UAH (6.4 + 11.8 + 21.9).

Pідприємства всіх форма власності мають the right to carry out the process of balancing and securing the basic groups of those non-monetary assets to the financial and economic indices, which is to be assigned to the formula:

Кі = (Іі-10%): 100%,

De Ki - the authoritative balance sheet of the basic buildings on the ear of rock;

Іі - індексінфляції року, for the results of what is carried out індексація.

Якщо значення Кі не перевищує одиниці, індексація the basic засобів not to fail. In razі, if pіdpriєmstvo zastosuvalo koefіtsієnt іndeksatsії, vono zobov'yazane viznachiti kapіtalny dohіd in sumі scho dorіvnyuє rіznitsі mіzh skorigovanoyu carrying vartіstyu vіdpovіdnoї groupies mainly zasobіv that carrying vartіstyu takoї groupies mainly zasobіv to іndeksatsії. Suma kapіtalnogo income vklyuchaєtsya to warehouse gross dohodіv skin zvіtnogo quarter i dorіvnyuє odnіy chetvertіy vіdsotka rіchnoї normalized amortizatsії vіdpovіdnoї groupies mainly zasobіv od sumi kapіtalnogo income takoї groupies.

The application 2.

Індекс інфляції for the year 1999. Becoming 116.0%. Zavdannya rozv'yazuєmo in such a way.

1. Viznachaemo balansovu vartіst the basic zasobіv grupi 1 pitom on 01.01.2000 p .:

Bis = 344 + 20 - 6 - 4 = 354 yew. UAH

2 Conducting the balance sheet of the basic grouping of groups 1 zgіdno v viznacheniem koefіtsіntom іndeksakії for the formula: Кі = (іі -10%): 100%; Кі = (116.0 -10): 100 = 1.06,

Звідси Бз, = 354 * 1,06 = 375,2 тис. UAH

3. Viznachaemo balansovuyu vartity of the main grants of the group of 2 stans on 01/01/2000 p .:

Bs2 = 129 + 18 - 11 - 6 = 130 yew. UAH

4. Conducting the balance sheet of the basic groups of the group of people 2 згідно з коефіцієнтом індексації:

Bs2 = 130 * 1.06 = 137.8 yew. UAH

5. Viznachaemo balosovuyu vartity of the main grants of the group 3 camp on 01/01/2000 p .:

B3 = 387 + 41 - 15 - 10 = 403 yew. UAH

6. Conducting the balance sheet of the basic groups of the group 3 zgіdno з кефіцієнтом індексації:

B3 = 403 * 1.06 = 427.2 yew. UAH

7. Viznachaetomo zagalnu balansovu vartіst prirodnykh zasobіv pislja іndeksatsії:

Ba = 375.2 + 137.8 + 427.2 = 940.2 yew. UAH

8. Viznachaemo sumu zmіni pervіsnoї vargostі basic zasobіv u zv'yazku z їх індексацією:

940.2 - 860.0 = 80.2 yew. UAH

At the sum of 80.2 thousand yew. UAH Bude zbіlsheno vartіst the basic засобів станом on 01.01.99 р.

9. Viznachaemo sumu kapitalnogo income, yaka included before the warehouse of the highest income in the I quarter. 2000 p., For the group 1:

((375.2-354.0) * 1.25%) / 100% = 0.3 yew. UAH 10. Viznachaemo sumu kapitalnogo income, yaka included before the warehouse of the highest income in the I quarter. 2000 p. For the group 2:

((137.8-130.0) * 6.25%) / 100% = 0.5 yew. UAH

11. Viznachaemo sumu kapitalnogo income, yaka included before the warehouse of the highest income in the I quarter. 2000 p. For the group 3:

((427.2 - 403.0) * 3.75) / 100% = 0.8 yew. UAH

The sum of money is capitalized on income, the yaku will be included in the warehouse for the gross income of the first quarter. 2000 p., Becoming 1.6 tis. UAH (0.3 + 0.5 + 0.8).

The method of securing the financial minds for prisokorennya vprovazdzhennya vibrobnitvu naukovo-tehnichnyh dosyagnen ta pidvishchenya zainteresovanosti pіdpriemstv in the renewed active part of the main pozdivem pidpriemstva mait the right self-esteem zastosovuvati prikorenuu depreciation of the basic zasobiv. Слід зазначити, що норми прискореної амортизації застосовуться тільки до групи 3 основних засобів. The goal is to explain the tim, to the third group, to include the active part of the main tasks, ya without averaging take the fate of the process of the vibrobitvita, and to engage in an intensive, nizh basics.

For zastosuvannya priskorenogo method of depreciation of the basic and indications of basic complications is not vikoristovuyutsya. Normi ​​priskorenoyi amortizatsii vstanovlyayutsya zalizhno vіd line експлуатації the basic засобів:

1st ric - 15%

2 rd ric - 30%

3rd ric - 20%

4th ric - 15%

5th ric - 10%

6th рік - 5%

7th ric - 5%

Poslozhnya about the acceleration of depreciation does not expand on the property, but vypuskayut product, tsinyi yaku vstanovlyayutsya power.

Облік the basic засобів, to яких застосовується the acceleration is accelerated, it is conducted behind for a skin об¬єктом. In case of a depreciation of the balance sheet, it is necessary to balance the balance sheet, yak dorivnyuyu initial valtisti cih o'ektiv, zbilsheny on sumu vitrat, pozhyazannyh іz polipinshenam such zadobiv.

Amortization of the registered subject of the main groups of assets 1 to get to the balance of the balance sheet of such an object of one hundred neopodatkovyvanih mininimum of income of the Gromadyans. Todi Zalshkovu vartnist ob'ekta vidnosyat up to the gross vitrates for the results of the forward payment transaction, and nadalі vartіst ob'ekta vvazhaetsya nullovoyu.

Amortization of the basic groups of groups 2 and 3 is to be done before the balance balance of the group of the zero value.